Information for Whispering Winds Corp. intangible assets follows:

1. On January 1, 2023, Whispering Winds signed an agreement to operate as a franchisee of Copy Service inc., for an initial franchise fee of $75,000. of this amount, $37,000 was paid when the agreement was signed and the balance is payable in four annual payments of $9,500 each, beginning January 1, 2024. the agreement states that the down payment is
2. Whispering Winds incurred $45,000 in experimental costs in its laboratory to develop a patent, and the patent was granted on January 2, 2024. Legal fees and other costs of patent registration totalled $13,700. Whispering Winds estimates that the useful life of the patent will be 4 years.
3. A trademark was purchased from Shanghai Company for $28,800 on July 1, 2020. the legal costs to successfully defend the trademark totalled $8,160 and were paid July 1, 2023. Whispering Winds estimates that the trademark's useful life will be 15 years from the acquisition date.

Assume that Whispering Winds reports using ASPE. Prepare a schedule showing the intangible assets section of Whispering Wind's statement of financial position at December 31, 2023.